The Governor of Kirin reports a serious failure in the tobacco crop of that part of the country, causing large deficiency in the customs revenue for last year. Special duties are collected at the city of Kirin on tobacco, wine and wood. Nine years ago the Board of Revenue fixed the amounts that these must produce at Tls, 28,000 for the two first, and Tls. 3,700 for the third, with a provision for special arrangements in case of years when the crops might fail, About September last year the officer in charge of the custom house represented that while wine and wood were affording their ordinary revenue, it was yellow tobacco, which had suitored severely otherwise with the principal article, namely in most districts from rain and frost. At his request an independent official was sent to make enquiries throughout the country. According to this gentleman's report, the tobacco crop was in the first place much injured by heavy rains which fell constantly from the month of June onwards; further, on the 16th and 17th of September, two severe frosts occurred, and the tobacco leaves were spoilt by the action of the sun upon them after they had this been frost-bitten. Where the frost had been lightest, forty per cent. of the crop was saved; in other places hardly twenty per cent. The average for the whole was less than thirty per cent. When
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